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TMI Blog2007 (3) TMI 430X X X X Extracts X X X X X X X X Extracts X X X X ..... 35/-by the ld. Commissioner (Appeals) as time barred was erroneous for which the Appellate Order to that extent called for modification and upholding Order of adjudication shall be justified. On the other hand grievance of the assessee is that even levy of duty demand of Rs. 3,38,035/- was uncalled for on the facts and in the circumstances of the case and so also levy of penalty of equal amount was unjustified and when there shall be no levy, no interest should be collectible. 3. Revenue, represented by Shri Y.S. Loni, ld. JDR made sincere efforts to bring to the notice of the Tribunal that entire chain of evidence was on record and on proper evaluation of the materials on record, adjudication was made. But the ld. Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decisions reported in 2001 (135) E.L.T. 1420 (Tri. Del.) - Modipon Fibre Co. v. CCE, Meerut and 2001 (135) E.L.T. 1425 (Tri.-Del.) - Pawan Goel v. CC, New Delhi. 5.1 Heard both the sides and perused the record. Record revealed that there was a stock verification conducted in the premises of the assessee on 27-8-2001. Shortage of certain goods was found and physical verification revealed non-existence of such goods in the premises. Bunch of documents were seized and particularly document No. 13 contained 294 pages which was the basis of the entire demand. Ld. Counsel appearing for the assessee showed copies of bunch of documents provided after Tribunal directed by its Order to issue copies of such documents. But such documents do not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... evidence, the contents thereof should be found to be material and meet the tests of law and proof. That was not done in this case. Therefore no one can be suspiciously held nor the assessee can be attributed to the charges without clear appraisal of evidence, and evaluation thereof. 5.4 In the mean time six years have already been elapsed from the date of search and fruitful investigation should have been made vigorously to examine conduct of the assessee. It is not possible at this stage to comprehend whether setting aside the matter would serve any useful purpose. The manner in which entire investigation was done, the adjudication although resulted with demand, that does not meet tests of law for failure follow due process of justice. F ..... X X X X Extracts X X X X X X X X Extracts X X X X
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